BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
XXXXX ) ORDER
Petitioner, : Appeal No. 88-2544 and
: No.
87-3236
v. :
AUDITING
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
Respondent. :
_____________________________________
STATEMENT OF CASE
Based
upon the foregoing stipulation of the parties, the Utah State Tax Commission
hereby orders as follows
1. XXXXX liability to the State of Utah for
sales and use tax for the period of XXXXX through XXXXX
(a)
XXXXX will pay Utah use tax of $$$$$ on payments made under software
maintenance agreements, plus interest on such tax through XXXXX in the amount
of $$$$$. Such tax and interest shall
be paid to the Tax Commission on or before XXXXX.
(b)
The Auditing Division will abate the entire $$$$$ in penalties assessed with
respect to the sales and use tax under payments at issue in case No. 88-2544.
2. To resolve one of the two remaining issues
in case No. 87-3236 pertaining to the audit period from XXXXX through XXXXX,
XXXXX will pay Utah sales and use tax of $$$$$ on payments made under software
maintenance agreements, plus interest on such tax through XXXXX in the amount
of $$$$$. Such tax and interest shall
be remitted to the Commission on or before XXXXX.
DATED
this 7 day of February, 1989.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner